Forest litter accumulation can regulate the soil microclimate and alter nutrient distribution, but the effects of litter quality and seasonal differences on soil nitrogen (N) mineralization are still uncertain. The effects of litter change on the rates of net N mineralization, nitrification, and ammonification were studied through in situ incubation experiments in coniferous, mixed, and broad-leaved forests in the eastern Qinghai–Tibetan Plateau. Two litter treatments were established, one to allow the litter to enter the soil normally (remain litter) and the other to prevent the litter from entering the soil (remove litter). Soil samples were collected at the freezing (FS), thawing (TS), early growing (EGS), late growing (LGS), and early freezing (EFS) seasons during the 1.5-year incubation period. Compared to coniferous forests, the effects of litter removal on the net ammonification, nitrification, and N mineralization rates were more pronounced in broad-leaved forests, mainly during the growing and thawing seasons. Structural equation modeling indicated that microbial biomass N (MBN) was a common factor affecting the net ammonification, nitrification, and N mineralization rates in the three forest soils. The coniferous forest microbial biomass carbon (MBC), mixed forest soil moisture, broad-leaved forest soil N concentration, and C:N ratio were the unique influencing factors of the different forest types. The results showed that the effect of litter distribution on the soil net N mineralization mainly depended on forest type and season, suggesting that the litter composition and productivity in different seasons and forest types may alter the soil N cycling processes in subalpine forest ecosystems.